Tag Archives: health insurance coverage

IRS Releases Draft Versions of Forms for Health Information Reporting by Employers

The IRS released final regulations on March 5, 2014, outlining the employer reporting requirements that will take effect for the 2015 taxable year. While the final regulations specified the type of information that will need to be reported, the actual … Continue reading

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Adjustments to the Cadillac Tax Threshold Amounts

Beginning in 2018, an excise tax will be imposed on the value of health insurance benefits exceeding the applicable threshold. As noted in our earlier post, if a health plan exceeds the applicable threshold, the 40% excise tax will be … Continue reading

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Fiscal Year Health Plans: The PPACA Will Be (Slightly) Flexible

Under the PPACA, applicable large employers must decide whether to provide health insurance coverage to their employees (“play”) or face penalties under the law (“pay”) by January 1, 2014. This play or pay choice may be particularly difficult for large … Continue reading

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